115BBE

I think your question itself is wrong. :-(

The fact is this; Under Section 115BBE the income found as Cash Credit etc found u/s 68, 69, 69A, 69B, 69C, 69D is taxed by AO at the very Huge rate which comes around 85% ( including penalty etc).

Now if you want to show some income which you believe is genuine but missed from showing into your return; then just Revise your return.

Now, there is some hidden income (e.g. Kala dhan type thing) then you have to disclose that as per Income declaration scheme etc. Revision is not solution for that.

Thanks. Be Helpful to One Another!

As per section143(1) income is 60000 but the original income is 30000 then how to rectify this error?

OMG. Then why were you asking about 115BBE!

Anyways, to rectify your error; First check the reason for difference mentioned in your Intimation u/s 143(1) which you would have received on your mail.

Then if your agree or disagree with the difference ; go on the e-filing website and and agree or disagree with that.

Then file your revised return considering the reason for difference and mistakes (if any).